http://www.legislation.gov.uk/id/ukpga/2012/14

PART 6Excise duties

Alcoholic liquor duties

186Rates of alcoholic liquor duties

1

ALDA 1979 is amended as follows.

2

In section 5 (rate of duty on spirits), for “£25.52” substitute “ £26.81 ”.

3

In section 36(1AA) (rates of general beer duty)—

a

in paragraph (za) (rate of duty on lower strength beer), for “£9.29” substitute “ £9.76 ”, and

b

in paragraph (a) (standard rate of duty on beer), for “£18.57” substitute “ £19.51 ”.

4

In section 37(4) (rate of high strength beer duty), for “£4.64” substitute “ £4.88 ”.

5

In section 62(1A) (rates of duty on cider)—

a

in paragraph (a) (rate of duty per hectolitre on sparkling cider of a strength exceeding 5.5 per cent), for “£233.55” substitute “ £245.32 ”,

b

in paragraph (b) (rate of duty per hectolitre on cider of a strength exceeding 7.5 per cent which is not sparkling cider), for “£53.84” substitute “ £56.55 ”, and

c

in paragraph (c) (rate of duty per hectolitre in any other case), for “£35.87” substitute “ £37.68 ”.

6

For the table in Schedule 1 substitute—

Table of rates of duty on wine and made-wine
PART 1Wine or made-wine of a strength not exceeding 22 per cent
Description of wine or made-wine
Rates of duty per hectolitre £
Wine or made-wine of a strength not exceeding 4 per cent
78.07
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent
107.36
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling
253.39
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent
245.32
Sparkling wine or sparkling made-wine of a strength of 8.5 per cent or of a strength exceeding 8.5 per cent but not exceeding 15 per cent
324.56
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent
337.82
PART 2Wine or made-wine of a strength exceeding 22 per cent
Description of wine or made-wine
Rates of duty per litre of alcohol in wine or made-wine £
Wine or made-wine of a strength exceeding 22 per cent
26.81

Description of wine or made-wine	Rates of duty per hectolitre £
Wine or made-wine of a strength not exceeding 4 per cent	78.07
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent	107.36
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling	253.39
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent	245.32
Sparkling wine or sparkling made-wine of a strength of 8.5 per cent or of a strength exceeding 8.5 per cent but not exceeding 15 per cent	324.56
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent	337.82

Description of wine or made-wine	Rates of duty per litre of alcohol in wine or made-wine £
Wine or made-wine of a strength exceeding 22 per cent	26.81

7

The amendments made by this section are treated as having come into force on 26 March 2012.